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With the passage of the Tax Cuts and Jobs Act (TCJA) of 2017, many individuals anticipated a tax benefit on their subsequent tax return. But when individuals mistakenly assumed that a lower refund meant they did not benefit from the tax policy change, some taxpayers became outspoken about their lack of support for and perceived unfairness of the law. This study utilizes a 2 x 2 between-subjects experiment to examine the effects of tax benefit salience and informational justice on taxpayers’ perceptions of the fairness of a law change and their subsequent compliance intentions. I find that tax benefit salience and informational justice both have a positive direct effect on taxpayers’ perceptions of the fairness of the law change. Importantly, the effect of salience is stronger when informational justice is low compared to when informational justice is high. Finally, the indirect effect of salience on compliance intentions through perceived fairness is stronger for taxpayers who receive an explanation low in informational justice compared to those who received an explanation high in informational justice, suggesting a potential substitution effect for informational justice and salience.